The first objective is the most general and is to provide information that is useful in making inves...

However, the study of accounting is still important to you. You need to understand accounting concep...

Our argument in favour of good earnings management is based on the blocked communication concept of ...

Given the absence of perfect or true accounting concepts, it turns out that the most useful measure ...

We shall consider two major types of information asymmetry: Adverse Selection Adverse selection is ...

A book about accounting theory must draw on accounting research, which is contained in academic jour...

These longer-run considerations lead directly to the question of rules-based versus principles-based...

Data of Jakarta’s culture and tourism division in 2011 have shown that there were 108 hotels of th...

Some companies, especially those that are involved in natural resources business activities, admitte...